Oklahoma City Golf & Country Club v. Oklahoma Tax Commission

HODGES, Vice Chief Justice.

This appeal is before this Court to review an order of the Oklahoma Tax Commission (Commission) denying the Oklahoma City Golf and Country Club’s request for a refund of taxes paid on a capital assessment of its members. The issue before this Court is whether capital assessment monies are “dues or fees” subject to sales tax under the Oklahoma Tax Code, particularly sections 1352(L)(3) and 1354(1)(K) which subject capital assessments to sales tax. We answer in the affirmative.

The facts were stipulated before the Commission. The Oklahoma City Golf and Country Club…